N.Y. Real Property Tax Law § 1905-a: Commissioner certifications for assessment rolls completed during and after nineteen hundred eighty-nine

§ 1905-a. Commissioner certifications for assessment rolls completed

during and after nineteen hundred eighty-nine. (a) For each approved

assessing unit and eligible non-assessing unit village for which the

commissioner certified adjusted homestead base proportions and adjusted

non-homestead base proportions in the year nineteen hundred eighty-nine,

the commissioner shall determine and certify as provided by article

twelve of this chapter the class equalization rate for each class in

such approved assessing unit and each portion thereof and for each class

in such eligible non-assessing unit village on the assessment roll

completed and filed in the year nineteen hundred eighty-nine and each

roll thereafter.

(b) For each other approved assessing unit and eligible non-assessing

unit village which has adopted the provisions of section nineteen

hundred three of this article, the commissioner shall determine and

certify, as provided by article twelve of this chapter, class

equalization rates for such approved assessing unit and each portion

thereof and for such eligible non-assessing unit village for an

assessment roll filed no later than the sixth year following the filing

of the first assessment roll to which the provisions of section nineteen

hundred three of this article are applicable, and for each roll filed

thereafter.